Self-Employed: What You Need to Know About the Unified Social and Tax Declaration

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Since 2021, administrative procedures for self-employed individuals in France have been streamlined. The social and tax declarations are now consolidated into a single process completed during the annual income tax return. Who is affected? What are the procedures? Here’s what you need to know.

Key Highlights

  • As of 2021, the unified social and tax declaration has replaced the former Independent Social Declaration (DSI), abolished by Decree No. 2021-686 of May 28, 2021.

  • This single declaration must be filed online only.

  • It applies strictly to the declaration process. Management and payment of social contributions remain the responsibility of Urssaf or CGSS (General Social Security Funds in the French overseas territories).

What Is the Unified Social and Tax Declaration?

Previously, self-employed workers had to file two separate forms:

  • A social declaration on net-entreprises.fr to calculate mandatory personal contributions.

  • A tax return on impots.gouv.fr to determine income tax owed.

To simplify procedures, these two processes were merged. Starting with the 2021 tax year (filed in 2022), a single declaration through impots.gouv.fr covers both income tax and social contribution calculations.

Who Is Affected by the Unified Declaration?

This simplified process applies to self-employed professionals in crafts, commerce, industry, and liberal professions, who are affiliated with the general social security scheme.

Not included:

  • Micro-entrepreneurs, who must continue monthly or quarterly reporting to Urssaf or CGSS.

  • Specific professions such as artists-authors (MDA/AGESSA), commercial seafarers, and fishermen, who retain their existing declaration formats.

Newly included (as of 2023):

  • Medical practitioners and auxiliaries under contract (PAM-C).

  • Farmers.

Note: Paper filing is still available for individuals without internet access or those living in regions without network coverage. In such cases, a separate declaration must be submitted to Urssaf for the social contribution portion.

How Does the Declaration Work?

The unified process is integrated into the standard online tax return. When accessing the income tax form (form 2042) on impots.gouv.fr, self-employed users will see an added “social” section.

  • The system automatically pre-fills known data to limit input errors.

  • If you’re not automatically recognized as self-employed, you can manually select this option in your declaration process.

Once submitted, the necessary social contribution data is automatically transmitted to Urssaf or CGSS for calculation adjustments and contribution updates. Your retirement fund will also receive relevant information if you are in a liberal profession.

If Your Accountant Handles the Filing

If a tax advisor or accountant submits your declaration—whether manually or via EDI-IR (Electronic Data Interchange)—they must also complete the social section. Once submitted, this single declaration serves both fiscal and social purposes.

When to File

The filing calendar remains the same as the traditional income tax declaration. Starting mid-April each year, online filing opens on impots.gouv.fr. Exact deadlines are announced during the official income tax campaign.

You can correct social data on your declaration as many times as needed during the open period. Updated figures will be automatically sent to Urssaf, which will adjust your contributions accordingly.

For changes outside the tax season, you must contact Urssaf directly to amend your social contribution data.

Urssaf Offers Support

To assist with this new system, Urssaf and mon-entreprise.fr provide an online tool. It helps you:

  • Estimate fiscally deductible contributions based on your income,

  • Complete your professional tax package,

  • Fill out the 2042 social-tax form for CSG/CRDS (social tax) purposes.